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D03209639W 


TAX  REGULATIONS  AND  INSTRUCTIONS  UNDER  THE  AMEND 
MENT3  OF  THE  TAX  LAWS  MADE  BY  "AN  ACT  TO  AMEND 
AN  ACT  FOR  THE  RELIEF  OF  TAX  PAYERS,"  AND  -'AN 
ACT  TO  INCREASE  THE  PAY  OF  SOLDIERS,"  BOTH  AP- 
PROVED JUNE  10,  18G4;  AND  "AN  ACT  TO  AMEND  THE 
TAX   LAWS,,"  APPROVED  JUNE   U,   1864.. 


C,    S.    TREASURY     AGEiXCY,    T 

Mabbuaix,    Tkxa3,    AUffiist    31,    18G4 


G4.  f 


1.  The  value  of  the  Tax  ia  Kiud  to  be  assessed  for  1864,  is  to 
be  deducted  from  the  tax  on  the  value  of  propevty  employed  in  agri- 
culture the  same  year.  The  value  of  the  Tax  in  Kind  is  to  be  estio 
mated  by  the  Tax  in  Kind  officers,  according  to  the  schedule  of  prices 
fixed  by  the  Commissioners  of  each  State  under  the  Impressment  act  ; 
and  the  value  of  the  property  employed  in  agriculture  is  to  be  assessed 
according  to  instructions  given  to  tax  officers.  As  the  value  of  the  Tax 
in  Kind  is  only  to  be  deducted  after  it  shall  be  assessed  and  delivered  to 
the  Government,  whether  during  the  year  or  afterwards,  and  including 
the  Bacon  deliverable  after  the  assessment  of  property  employed  in  agri- 
culture, the  collection  of  the  five  per  cent  tax  on  the  value  of  such  agri- 
cultural property,  (not  including  the  soldier's  fund  tar,)  is  suspended, 
until  the  value  of  the  tithe  for  1864  actually  delivered  can  be  ascertained  ; 
and  when  so  ascertained  it  is  the  duty  of  the  Post  Quartermaster  to  cer- 
tify, and  of  the  District  Collector  to  deduct  from  the  assesament  of  the 
property,  the  value  of  the  tithe  tax,  not  exceeding  five  per  cent.  Any 
ballance  of  tax  on  agricultural  property  found  due,  may  be  paid  as  other 
taxes  are  payable  in  1864,  viz  : 

In  four  per  rout.  Bonds  or  Certificates  at  par  ;  C.  S.  change 
notes,  under  $5,  at  p;ii-  ;  $5  notes  at  par  until  30th  of  September,  and 
at  two-thirds  afterwards  until  3lst  December,  1864  ;  $10,  $20,  and 
$50  note^s,  at  two-thirds  until  SLsit  of  December,  1864.  But  on  and  after 
the  Lst  of  January,  1865,  no  Treasury  Notts,  except  change  notes,  and 
new  issue  notes,  will  be  receivable. 

2.  When  land  iias  been  purcliasod  since  lst  January  1862, 
by  a  rGfugee,  driven  from  his  home  by  the  enemy,  and  ia  iield  and  occu- 
pied i>v  -^uch  refugee  for  liis  own  nse  and  lor  his  own  residence,  its  value 
will  bu  assessed  on  the  basis  of  values  in  1860.  But  if  rented  out,  or 
resided  upon  or  used  by  any  other  person  than  the  refugee,  it  will  be 
assessed  at  the  price  actually  paid  by  tlie  owner. 

3.  Paragraph  III,  of  Article  27,  of  the  "  Additional  Instruc- 
tions," dated  March  lst,  1864,  is  revoked,  ajid  the  following  substituted": 

"  The  assessor  shall  assess  the  tax  upon  the  property  and  assets 
of  Corporations,  Associations,  and  Joint  Stock  Companies,  of  every 
description,  (whether  incorporated  or  not)  in  the   same   manner  '*"''   *o 


the  same  extent  as  the  propeit}'  and  aeseta  of  individuals.  The  tax  oti 
such  property  and  aeselB  to  be  paid  by  such  Corporations,  Associations, 
and  Companies.  But  no  Bank  or  Bankinj^  coiVipaiiy  shall  be  liable  lf>  be 
assessed,  or  to  pay  the  tax  upon  dtpo^ils  of  rnonoy  to  the  credit  and 
subject  to  the  checks  of  other?,  or  upon  its  own  stock  or  shares.  This 
exception  however  does  not  apply  to  stock,  shares,  or  interests  in  any 
Corporation  or  Company,  owned  by  another  Corporation  or  Company. 

4.  Paragraph  IV,  of  Article  27,  of  Instructions  of  March  1, 
1864,  is  revoked  and  the  following  substituted  : 

Upon  the  amount  of  all  gold  an<?  silver  coin  ;  gold  dust  ; 
gold  or  silver  bullion  ;  money's  held  abroad,  or  bills  of  exchange  drawn 
thert'for  ;  promissory  notes,  rights,  credits,  and  securities,  payable  in 
foreign  countries,  five  per  cent,  will  be  assessed  to  be  paid  in  gold  or 
silver  coin,  or  in  Confederate  Treasury  notes  only,  at  their  value  as  compared 
u-ilh  specie. 

The  relative  value  of  Treasury  notes  as  compared  with  specie 
is  fixed  at  twenty  dollars  of  new  issue  notes  for  o!ie  of  coin,  or  the 
equivalent  in  old  issue  notes  This  rate  to  continue  until  the  lut  of 
November  next,  and  until  notice  of  alteration  of  the  rate  shall  be  given. 

5.  The  income,  property,  and  money,  of  Hospitals,  Asylums, 
Churches,  Schools,  Colleges,  and  other  charitable  institutions,  are  exempt 
from  taxation  under  any  law,  except  the  one-third  currency  tax  on  Treas- 
ury notes  of  old  issues, 

6.  Corn,  bacon,  wheat,  flour,  and  other  agricultural  products, 
which  were  produced  in  the  year  1863,  and  in  possession  of  the  prodiLfer 
on  the  17th  of  February,  1864,  and  necessary  for  the  auppoit  of  himself 
and  family  during  the  year  1864,  and  from  which  taxes  in  kind  have 
been  deducted,  delivered,  or  paid,  are  not  to  be  assessed.  The  term 
family  includes  only  the  white  persons  of  the  fanily,  house  servants 
and  their  children,  and  family  horses  and  milch  cows. 

7.  An  additional  tax  of  thirty  per  cent  is  levied,  by  Act  of 
June  14th,  on  profits  made  hy  selling,  between  the  17th  Februarj'  and  1st 
of  July,  1864,  any  of  the  articles,  merchandize,  property,  or  effects  of 
any  kind,  included  in  Paiagraphs  I  and  II,  Sec.  4,  of  Act  to  levy  addi^ 
tional  taxes  &c.,  approved  February  17,  1864. 

This  thirty  per  cent  additional  tax  on  profits  is  to  be  assessed 
and  collected  forthwith,  on  all  profits  made  from  sales  of  property  of 
any  kind,  bought  since  January  1,  1863,  and  sold  between  February  17, 
and  July  1,  1864.  It  is  a  separate  tax  from  ihc  ten  per  cent,  tax  on 
profits  as  incomes  for  the  year,  by  Act  of  February  17,  which  is  to  be 
assessed  on  January  1,  1865,  as   heretofore  directed. 

8.  Where  a  tax  is  levied  on  incomes  derived  from  property  real, 
pergonal,  or  mixed,  on  which  property  an  advalorem  tax  is  laid,  the  adva- 
lorem  tax  is  to  be  deducted  from  the  income  tax;  but  in  no  case  shall 
less  be  paid  than  the  advalorem  tax.  Thus  if  the  tax  on  the  income  derived 
from  any  property  is  the  same  or  less  than  the  advalorem  tax  assessed  on 
the  property,  then  no  income  tax  is  to  be  assessed  on  it.  But  if  the 
income  tax  shall  exceed  the  advalorem  tax  assessed  on  the  property,  the , 
surplus  will  be  assessed  and  collected  for  income  tax.  This  regulation' 
applies  only  to  the  taxes  of  1864. 

9.  In  the  assessment  of  income  derived  from  manufacturing 
and  mining,    there  is  to  be  deducted  from  the  gross  income  or   profit  the 


Tietessary  annual  repairs,  rtot  exceerling  ten  per  cent,  on  the  amonnt  of 
income  derived  tl  erefrfni.  In  addition  to  the  dednctions  heretofore  allowed 
by'  law,  in  the  asfessnient  of  incomes  derived  from  any  source,  the  foK 
lowing  are  lo  bo  made  in  assf  s«meTits  since  June  10,  viz  :  Ist.  Tlie  Con- 
federate taxes  actually  paid  by  the  owner,  on  sales  made  by  him.  2nd, 
The  commissions  actually  paid  by  the  consignor  or  shipper  for  selling. 
In  the  production  or  manufacture  of  pig  metal  or  other  iron,  the  cost  actu- 
ally paid  for  fuel  is  to  be  deducted. 

10.  Citizens  of  any  of  the  Confederate  States,  temporarily  resi- 
ding in  another  State,  are  to  be  assessed  in  the  State  or  District  in  which 
Ihey  so  temporarily  reside.  (This  does  not  apply  to  fricrdly  refugee 
Indians,  who  arc  exempt  from  taxation  by  treaty  stipulation  on  properly 
brought  from  their  territory  with  them  )  Ail  siicii  citizens  who  liave  not 
lieretofore  made  returns  of  their  taxable  property  t-i'.he  District  Assessor 
where  they  may  reside,  are  required  to  make  snch  returns  within  thirty 
days  i'ruui  the  14tli  of  September  1864,  and  in  cape  i)f  failure  or  refusal, 
are  liable  to  be  indicted  and  punished  as  provided  by  the  law. 

11.  Upon  all  the  subjects  of  taxation  under  the  existing  tax 
laW9,  there  is  levied,  by  Act  of-  June  10  1864,  an  additional  tax  equal  to 
one  fifth  of  the  amtiunt  of  the  taxes  f^iv  ti)e  year  1864,  to  be  applied  first 
to  the  payment  of  the  increased  compensation  of  soldiers.  It  includes 
the  value  of  property  employed  in  agriculture,  but  does  not  include  the 
special  additional  tax  of  thirty  per  cent,  on  profits  made  by  selling 
between  February  IT,  and  July  1,  1864,  levied  subsequently,  by  Act  of 
14th  June,  and  is  payable  in  Confederate  Treasur}'  notesof  the  new  issue. 

In  order  to  execute  this  law  the  Assessors  will  add  one  fifth  to 
every  assessment  of  taxes  for  the  year  1864,  except  the  special  additional 
tax  of  thirty  per  cent,  on  profits  before  stated,  and  the  lax  will  be  col- 
lected with  the  other  general  taxes  for  the  year.  As  there  is  no  provis- 
ion for  the  deduction  from  this  soldier's  tax,  of  the  value  of  tax  in  kind 
on  property  employed  in  agricnlture,  and  the  whole  of  it  is  paj-able  as 
money  tax,  in  new  issue  Treasur3'  notes,  the  sucpension  of  collection  of 
the  general  tax  on  agricultural  property  does  not  apply  to  this  tax,  and 
it  will  be  collecied  as  speedily  as  practicable  with  the  other  general  taxes 
for  the  3'ear. 

12.  When  slaves  shall  have  been  assessed,  but  between  tho 
time  of  asticssment  and  the  time  fixed  for  payment  of  the  lax  thereon, 
such  slaves  shall  be  lost  to  ^le  owner  by  the  act  of  the  enemy,  the  tax 
may  be  remitted  in  like  manner  as  provided  in  the  case  of  crops  taken  or 
destroyed  by  the  enemy,  upon  the  facts  being  proved  to  the  District  Col- 
lector, and  reported  to  the  State  Collector,  and  by  him  approved.  No 
remission  will  be  valid  until  so  approved  by  the  State  Collector. 

Where  crops  have  been  taken  or  destroyed  by  the  enemy,  or 
slaves  taken  or  lost  to  the  owner  by  act  of  the  enemy,  or  where  cotton 
or  other  property  has  been  burnt  or  destroyed  by  the  Confederate 
authorities  by  military  orders,  before  assessment,  they  will  not  be  assessed, 
though  they  may  have  been  in  possession  of  the  tax  payer  when  the  tax 
was  imposed  on  them  by  law. 

The  foregoing  instructions  arc  based  on  regulations  and  in- 
structions from  the  Commissioner  of  Taxes  approved  by  the  Secretary 
of  the  Treasury,  and  will  be  observed  by  tax  officers  in  the  Trans-Missis- 
sippi States. 


As  the  Treasury  Dcpnrtrnont  has  been  uiuible  to  send  a  supply 
of  new  issue  treasury  nuto3  to  the  Trans-Mississippi  Slates,  sufficient  to 
enable  the  people  to  exchange  for  them,  so  as  to  pay  the  tax  "to  raise 
money  to  increase  the  pay  of  soldiers."  in  new  issue  noten,  tlie  following- 
additional    instruction  will  also  be  observed  : 

13.  Tax  Collectors  are  authorized  to  receive  in  payment  of  this 
tax  (soldier's  fund)  treasury  notes  of  the  old  issues,  which  are  exchange- 
able for  the  ne\v,(iive8.  tens,  twenties,  and  titties.)  at  the  rate  of  three  (>! 
old  for  two  of  new  issue,  until  December  31,  1864,  and  change  notee 
under  five  dollars,  and  new  issue  notr«s  at  par. 

P .    W  .    GRAY, 

A|;ei|t    Treasury,    T.     M, 


AN    ACT 

To  raise   money  to    increase  tht    Pay  of    Soldiers, 

The  Congress  of  the  Confederate  States  of  America  do  Enact, 
That  upon  all  subjects  of  taxation  under  existing  tax  laws,  there  shall  be 
assessed  and  levied  a  tax  equal  to  one  fiftli  of  the  amount  of  the  present 
tax  on  the  same  subjects  for  the  year  eighteen  hundred  and  sixty  four, 
which  tax  shall  be  payable  only  in  Confederate  Treasury  notes  of  the 
new  issue,  and  shall  be  collected  at  the  same  times  with  the  other  taxes 
on  the  same  subjects,  under  the  laws  now  in  force. 

Sec.  2.     The  money  arising  from  the  tax  hereby  imposed  shall  be 
appropriated,  first  to  the  payment  of  the  increased    compensation  of  the 
soldiers  under  the  Act  passed  at  the  present  session. 
Approved  June  10,  1864. 


AW    ACT 

To  a?nend  an  Act  entitled  ''An  Act  )oi  the  relief  of   Tit   P'lyv?  in    certain 
cdses,^'  apprcved  February  13,   1864. 

'i'HE  Congress  OF  THE  Confederate  States  of  America  do  Enact, 
That  whenever  slaves  shall  have  been  assessed,  but  between  the  time  ol 
the  assessment  and  the  time  fixed  by  law  for  the  payment  of  the  tax 
thereon,  such  slaves  shall  be  lost  to  the  owner  by  Ihe  ircl  of  the. enemy, 
the  said  tax  may  be  remitted  in  the  manner  pointed  out  by  tbeisecoud 
section  of  the  act  entitled  "an  Act  for  the  relief  of  tax  payers  in  certain 
cases,"  approved  February  thirteenth  eighteen  hundred  and  sixty  four. 
Approved  June  10,  1864. 


>?o.  1 


•^^^^^/(^ 


Richmond,  June  24.  1864. 


Regulations 


hi  relation  to  the  receipt  of  fouti  pbr  cent,  certificates  and  bonds 
Jrom  agents  who  have  funded  the  moneys  of  their  princi'pals  in 
their  own  names,  to  pay  the  taxes  of  principals. 
1st.  In  any  case  where  an  agent  or  agents  have  funded 
the  moneys  of  their  principal  or  principals,  in  the  4  per 
cent.  Bonds  or  Certificates  issued  under  the  Act  of  Feb- 
ruary 17,  1864,  for  the  purpose  of  paying  the  taxes  of 
said  principal,  District  Collectors  of  taxes  are  authorized 
to  receive  such  Certificates  or  Bonds  in  payment  of  all 
taxes,  (except  the  tax  to  increase  the  pay  of  soldiers  and 
the  taxes  payable  in  specie  or  Confederate  States  Treasury 
notes,  at  the  rate  fixed  by  regulations  of  June  22d,  1864,) 
due,  and  payable  prior  to  the  first  day  of  January,  1865, 
upon  affidavit  being  made  of  the  facts  of  the  case ;  and  such 
certificates  or  bonds  shall,  bear  evidence  of  said  aflidavit, 
and  the  usual  transfer  made  in  the  name  of  said  agent  ov 
agents  upon  their  face. 

2nd.  When  an  agent  or  agents  have  thus  deposited  the 
moneys  of  several  principals,  and  taken  only  one  certifi- 
cate or  bond — and  the  facts  are  set  forth  in  the  manner 
above  prescribed — District  Collectors  are  authorized  to 
receive  the  same  from  said  agent  or  agents,  and  to  apply 
the  same  to  the  discharge  of  the  taxes  due  by  the  several 
parties  whose  names  are  mentioned  as  principals  in  the 
affidavit  taken,  as  before  mentioned. 

(Signed)  J.  W.  H.  UNDERWOOD, 


(Signed) 


AppDVMi  : 


Acting  Comnu-xs-inne' 

C.  G.  MEMMlNGEli, 
Sec't/  of   Ti-easury 


-w.«n9'^/^i 


5G 

[Annex  to  pamphlet  of  C.  S.  Tax  Acts. J 

OFFICE  COMMISSIONER  OF  TAXES, 

Richmond,  June  24,   1864. 

REGUL^TIOISrS 

In  Relation  to  the  Receipt  of  Four  per  Cent.  Certificates  and 
Bonds  from  Agents  who  have  funded  the  Moneys  of  their 
Principals  in  their  own  Names,  to  pay  the  Taxes  of  Prin- 
cipals. 

1.  In  any  catie  where  an  Agent  or  Agents  have  funded  the  moneys  of  their 
Principal  or  Principals,  in  the  4  per  cent.  Bonds  or  Certilicates  issued  under  the 
Act  of  February  17th,  1>^64,  for  the  purpose  of  payinjj  the  taxes  of  said  Principal 
or  PrinciiKiis,  District  Collectors  of  taxes  are  autiiorizod  to  receive  such  Certifi- 
cates or  Honds,  in  payment  of  all  taxes  (except  the  tax  to  increase  the  pay  of 
soldiers  and  the  taxes  payable  in  specie,  or  Confederate  States  Treasuiy  note's  at 
the  rate  fixed  by  regulations)  due,  and  payable  prior  to  the  first  day  of  .January, 
1865,  upon  affidavit  being  made  of  the  facts  of  the  case;  and  such  Certificates  or 
Bonds  shall  bear  evidence  of  said  affidavit,  and  the  usual  transfer  made  in  the 
name  of  said  Agent  or  Agents  upon  their  face. 

2.  When  an  Agent  or  Agents  liave  thus  deposited  the  moneys  of  several  Prin- 
cipals, and  taken  only  one  (,'ertificate  or  Bond — and  the  farts  are  set  forth  in  the 
manner  above  prescribed — District  Collectors  are  authorized  to  receive  the  same 
from  said  Agent  or  Agents,  and  to  apply  the  same  to  the  discharge  of  the  taxes 
due  by  the  several  parties  whose  names  are  mentioned  as  J'rincipals  in  the  affida- 
vit taken  as  before  mentioned. 

(^Sigued)  .J.  W.  II.  UNDERWOOD, 

Acting  Commissioner. 
Approved. 
(S  gned)  C.  G.  MEMMINGER, 

Secretary  of  Treasury. 


Treasury  -A^gency. 
TRANS-MISSISSIPPI   DEPARTMENT,  ) 

Marshall,  October  17,  1864.  ) 

The  above  Regulations,  recently  received,  will  be  observed  in  the  Trans-Mis- 
sissippi States;  and  also,  the  following  additional  Regulations : 

1.  When  the  Wives  or  other  persons  acting  as  Agents  for  Soldiers  absent  in 
the  army,  have  deposited  moneys  for  the  purpose  of  paying  their  taxes,  and  re- 
ceived Certificates  therefor  in  tiie  name  of  the  Principals,  upon  the  facts  being 
stated  in  an  affidavit  on,  or  annexed  to,  the  Certificates,  the  District  Collectors 
may  receive  the  same  for  the  taxes  (with  the  exceptions  before  stated)  of  such 
Principals,  upon  transfer  of  the  Certificates  by  the  person  so  acting  as  Agent, 
and  signing  the  transfer  as  such. 

2.  Certificates  maj'  be  received  for  the  taxes,  (with  the  exceptions  as  before 
stated,)  of  any  number  of  persons  designated,  whose  respective  taxes  are  less 
than  $100;  and  Collectors  are  authorized  to  give  change  in  Treasury  notes  of 
old  issues  for  fractional  amounts,  under  $100. 

P.  W.  GRAY, 

Agent  Treasury,   T.  M. 
Received  at  Shrevepovt,  October  18,  1864. 

ROBT.  M.  LUSHER, 
State  Collector  for  Louisiana. 


^'i 


) 


In  reference  to  Four  Per  Cent.  Certificates  injbrmally  assigned,  which 
have  been  received  in  payment  of  Taxes. 

TREASURY     DEPARTMENT, 

Richmond,  July  27,  1864. 

It  bavini;  been  represented  to  the  Department  that  large  num- 
bers of  4  per  ceat.  certificates  have  been  received  by  Tux  Collectors 
in  payment  of  taxes,  the  assignments  of  which  are  not  in  strict 
accordance  with  the  instructions  insued  by  the  Corainissioner  of 
Taxes,  and  approved  by  this  Department,  on  the  3Gth  of  April, 
1864,  and  in  consequence  of  such  informality,  Depositaries  have 
refused  to  receive  them  from  State  Collectors — and,  inasmuch  as 
the  promulgation  of  said  instructions  was  greatly  retarded  in  con» 
sequence  of  military  operations  around  Richmond,  and  the  conse- 
quent interruption  of  mail  communication,  and.  as  in  the  due  per- 
formance of  their  official  duties,  they  received  in  good  faith,  such 
certificates  before  they  were  informed  of  the  requirements  em- 
braced in  said  instructions,  I  have  thought  proper  to  issue  the 
following  instructions,  which  will  be  observed  and  carried  out  by 
the  State  Collectors,  Treasurer,  Assistant  Treasurer,  and  Deposi- 
taries of  the  Confederate  States  : 

1.  In  all  cases  where  such  informally  assigned  four  per  cent. 
certificates  have  boon  received  in  good  faith  by  any  district  col- 
lector, in  payment  of  taxes,  before  the  regulations  of  30th  of  April 
came  to  the  hands  or  knowledge  of  such  collector,  the  State  Col- 
lector, uffon  being  furnished  with  satisfactory  evidence  of  the  facts, 
shall  endorse  his  certificate  upon  the  back  of  such  four  per  cent, 
certificate,  or  upon  some  paper  attached  thereto,  certifying  that  ho 
believes  the  same  is  genuine,  and  was  received  in  good  faith  from 
the  rightful  owner  in  payment  of  taxes. 

2.  The  Treasurer,  Assistant  Treasurer,  and  Depositaries  of  the 
Confederate  States,  are  directed  to  receive  from  such  State  Col- 
lector such  certificates  so  endorsed  or  certified  in  discharge  of  hia 
obligations  to  the  Government  on  account  of  taxes  collected  by  him, 
and  to  issue  the  usual  receipt  or  certificate  of  deposit  therefor. 

(Signed)  G.  A.  TRENHOLM, 

Secretary  of  the  Treasury. 


^>^€N*-> 


??0 


.5 


REGULATIONS  AND  INSTRUCTIONS 

More  accurately  defining  the  intent  and  meaning  of  Paragraph  I 
Section  1  of  the  Act  to  am^d  the  Tax  Laws,  approved  14th  June, 
1864.  •  "  . 

^ff«^  ^^0mm$$mit  of  ^^0X6$^ 

Richmond,  August  12,  1864. 
In  order  that  local  uix  officers  may  have  a  uniform  rule  for 
their  action  in  asEessing  "  property  employed  in  agriculture,"  and 
iu  order  that  the  assessments  may  be  equal  and  uniform,  the  fol- 
U>wing  regulations  and  instructions  are  issued :  ' 

1.  Land  rented,  and  slave,--  hired,  though  employed  in  agricul- 
ture, shall  not  be  bo  returned  and  assessed,  idasmuck  as  the  tax  on 
^uch  land  and  slaves  cannot  be  entitled  to  a  credit  on  account  of 
the  tithe  paid.  The  landlord,  and  not  the  tenant,  is  chargeable 
i»sth  the  tax  on  the  land,  and  he  is  not  entitled  to  be  credited  with 
the  value  of  the  tithe,  because  he  does  not  pay  the  tithe.  The 
t'sant  is  not  entitled  to  the  credit,  because  he  does  not  pay  the 
U\x  on  the  land.  The  same  rule  will  apply  to  slaves  hired  out 
aad  employed  in  agriculture. 

2.  The  words  "  employed  iu  agriculture,"  include  land  actually 
cultivated  tliis  jear,  such  meadow  and  pasture  lond^as  is  enclosed, 
atid  such  wood  land  as  is  used  in  connection  with  the  above  de- 
('i.ribed  lands,  not  to  exceed  one-third  of  the  same,  except  in  cases 
where  the  fencing  has  been  destroyed  by  the  enemy  or  the  Confed- 
erate forces,  in  which  cases  the  land  is  to  be  regarded  as  being 
"oiployed   in   agriculture   if  it  was  so   employed   before   such  de- 

■  iiruction. 

i.  The  words  "  employed  iu  agriculture"  do  not  include  land 
used  in  the  production  of  crops  not  liable  to  the  tithe,  or  any  unen- 
closed cltiared  land,  except  where  the  fencing  has  been  destroyed 
Hd  stated  under  Article  2d  of  these  instructions,  nor  timbered  land 
<M;ceeding  one-third  of  the  enclosed  cleared  land. 

4.  Slaves  employed  in  agriculture  should  include  all  over  twelve 
years  of  age  actually  employed  in  cultivating  crops  liable  to  the 
tinhe,  and  cooks  exclusively  enjployed  in  cooking  for  such  slaves. 
House  and  body  servants,  carriage  drivers,  slave  mechanics,  &c., 
sfiall  not  be  assessed  as  employed  in  agriculture,  except  where 
partially  so  employed,  when  their  value  should  be  rateably  appop- 
iioned. 

5.  Only  such  horses,  "mules  and  oxen  as  are  actually  employed 
in  farming  and  plantation  work,  shall  be  assessed  as  employed  in 
U(;riculture.  This  excludes  carriage,  riding  and  other  4)lea8ure 
liTses,  race  horses  and  stallions,  and  also  stock  cattle,  brood 
mares  not  forked,  and  colfs;  If  work  animals  are  partially  em- 
ployed in  agriculture  and  partially  otherwise,  their  value  shall  be 
r-.Ueably  apportioned,  as  in  the  case  of  slaves.  • 

(Signed)         THOMPSON  ALLAN; 
Commissiwier. 
Approved:  ■   • 

(Signed)    G.  A.  Trjbnholm, 

Secretary  of  the  Treasury . 


M^Mui^An  lu  ni>i;>wi>unoH 


Eegnlations  and  Instructions,  more  accurately  defining  the  in- 
tent and  meaning  of  Paragraph  I,  Section  I,  of  the  Act  to  amend 
the  Tax  laws,  approved  14th  June,  1864. 

OFFICE  OF  COMMISSIONER  OF  TAXES,  { 

Richmond,  August  12th,  1864.      | 

In  order  that  local   tax  officers  may  have  a  uniform   rule   for  their  action  in 

assessing  "property  in  agriculture,"  and  in  order  that  the   assessment   may  be 

equal  a:id  uniform,  the  following  regulations  and  instructions  are  issued: 

I.  Land  rented,  and  slaves  hired,  though  employed  in  agriculture,  shall  not 
be  so  returned  and  assessed,  inasmuch  as  the  tax  ou  such  laud  aud  slaves,  cannot 
be  entitled  to  a  credit  on  account  of  lithe  paid.  The  landlord,  and  not  the  tenant, 
is  chargeable  with  the  ta.K  on  the  laud,  and  he  is  not  entitled  to  be  credited  with 
the  value  of  the  tithe,  because  he  does  not  pay  the  tithe.  The  tenant  is  not 
entitled  to  the  credit,  because  he  does  not  pay  the  tax  on  the  land.  The  same 
rule  will  apply  to  slaves  hired  out  and  employed  in  agriculture. 

II.  The  words,  "employed  in  agriculture,"  include  lands  actually  cultivated 
this  year,  such  meadow  and  pastuie  land  as  is  enclosed,  and  such  woodland  as  is 
used  in  cultivation  with  the  above  described  lands,  not  to  exceed  one-third  of  the 
same,  except  in  cases  where  the  fencing  htis  been  destroyed  by  the  enemy  or  the 
Confederate  forces,  in  which  cases,  the  land  is  to  be  regarded  as  being  employed 
in  agriculture,  if  it   was  so  employed  before  such  destruction. 

III.  The  words  "employed  in  agriculture,"  do  not  include  land  used  in  the 
production  of  crops  not  liable  to  the  tithe,  uor  any  unenclosed  cleared  land,  except 
wliere  the  fencing  h  is  been  destroyed  as  stated  under  article  2,  of  these  instruc- 
tions; nor  timbered  land  exceeding  one-third  of  the  enclosed  cleared  land. 

IV.  Slaves  "employed  in  agriculture,"  should  include  all  over  twelve  years  of 
age,  actually  employed  in  cultivaiug  crops  liable  to  the  tithe,  and  cooks  exclu- 
sively employed  cooking  for  such  slaves.  House  and  body  servants,  carriage 
drivers,  slave  mechanics,  &c  ,  shall  not  be  assessed  as  employed  in  agriculture, 
except  when  partially  so  employed,  when  their  value  should  be  rateably  appor- 
tioned. 

V.  Only  such  horses,  mules,  and  oxen  as  are  actually  emploj'ed  in  farming 
and  plantation  work,  shall  be  assessed  as  "employed  in  agriculture."  This  ex- 
cludes carriage,  riding,  and  other  pleasure  horses,  race  horses,  and  stallions,  aud 
also  stock  cattle,  brood  mares,  not  worked,  and  colts.  If  work  animals  are  par- 
tially employed  in  agriculture  and  parliallj'  otherwise,  their  value  shall  be  rate- 
ably  apportioned,  as  in  the  case  of  slaves. 

[Signed,]  THOMPSON  ALLAN, 

Commissioner. 
Approved 

G.  A.  TRENHOLM, 

Secretary  of  the  Treasury. 

C.  S.  TRE.\SURY  AGENCY,  t.  M.  D.  ) 
M.^BSHALL,  October  11th,  1864.      f 
The  above  is  a  true  copy  of  the  original  regulations  recently  communicated  to' 
ihis  agency  from  the  ofBce  of  Commissioner  of  Taxes,  Richmond,  Va. 

P.  W.  GRAY, 
Agent  Treasurv,  T.  M 
Received  at  Shreveport,  October  12th,  1864. 

ROBT.  M.  LUSHER, 
State  Collector,  C.  S.  Tax,  Louiswnv 


r?o. 


^ 


TO  COttECTORslNo'aSSESSOaS 

In  Parishes  which  have  been  Overrun  by  the  Public  Enemy. 

The  attention  of  Assessors  should  be  carefully  directed  to  the  4th  Parasraph 
of  the  5th  Section  of  the  Tax  Act  of  February  17th,  1864,  (page  3  of  the  pam- 
phlet of  Acts.) 

I.  Abandoned  plantations  and  homesteads  should  be  assessed  on  the  same  ba- 
sis as  adjoining  lands  which  have  never  been  occupied,  making;  due  increase  for 
the  improvements  thereon  at  the  time  of  the  assessnient,  but  having  regard, 
also,  to  the  danger  of  their  being  destroyed,  in  consequence  of  the  actual  prox- 
imity of  the  enemy. 

II.  On  occupied  plantations  and  homesteads  exposed  to  raids  by  the  enemy, 
the  assessment  should  also  be  reduced  below  the  ordinary  market  value  of  such 
property  in  1S60,  or  its  co.st  in  the  first  quarter  of  lsi;2,  (before  the  capture  of 
New  Orleans,)  in  proportion  to  the  damage  to  which  the  owner  is  liable,  in  con- 
sequence of  the  constant  presence  of  the  enemy  within  10(i  mile.s  thereof,  and 
the  absence  of  an  adequate  Confederate  force  for  the  protection  of  the  neighbor- 
hood from  invasion.  If  the  usual  working  lorce  of  a  plantation  has  been  recluced, 
or  the  "means  of  cultivating"  it  have  otherwise  been  impaired,  regard  must  be 
had,  also,  to  these  circumstance.s,  and  the  assessment  be  made  on  a  fair,  equita- 
ble basis,  which  is  neither  oppressive  to  the  citizen,  nor  prejudicial  to  the  intent 
of  the  law. 

N.  B.  In  every  case  in  which  the  owner  of  property,  or  his  duly  authorized 
agent  is  present,  his  declaration,  or  oath,  as  to  the  ertint  and  value  of  the  proper- 
ty, is  the  Assessor's  iruide  in  arriving  at  a  just  assessment.  See  Section  (i  of  Aa- 
gesmnent  Ad.  It  is  only  when  the  owner  neglects,  or  evades,  the  making  of  a  full 
disclosure,  or  declines  to  swear  or  affirm  to  his  return,  that  it  is  incumbent  on 
the  assessor  to  call  in  witnesses  or  referees,  (Sec.  .3ii,  page  2,)  or  to  make  the 
assessment  himself,  in  conformity  to  Section  10.  The  assessor  should  certainlv 
caution  the  appearer,  when  necessary,  against  a  violation  of  the  nth  and  29th 
Sections  of  the  Assessment  Act;  and  hemay  also  confront  him  with  documentary 
evidence,  contradictory  of  his  statements,  pending  the  inqviry;  but  he  has  no 
right,  without  the  consent  of  the  owner,  to  increase  or  decrease,  or  in  any  way 
alter,  a  sworn  return.  The  power  to  increase,  or  to  "reexamine  and  equalize  val- 
uations, as  shall  appear  just  and  equitable,"  is  vested  exclusively  in  the  District 
Collector;  and  this  officer  must  conform  strictly  to  the  provisions  of  the  14th 
Section  of  the  Assessment  Act. 

III.  It  is  desirable  that,  in  each  District,  there  should  be  as  much  uniformity 
as  practicable,  in  assessments;  but  due  regard  must  always  be  had  to  the  quality 
and  situation  of  property,  and,  in  the  case  of  lands,  to  their  actual  condition  at 
the  time  of  the  assessment.  Under  the  expression  "Real  Estate  and  Improye- 
ments,"  will  be  included  all  "Immovables,  as  defined  in  the  laws  of  Louisiana 
{Civil  Code,  Arts.  4.^.t  to  460.) ' 

IV.  Movable  property —including  slaves,  .stock,  and  .all  effects  which  might. 
in  the  discretion  of  the  owner,  be  removed  beyond  the  enemy's  reach,  should  be 
assessed  at  the  usual  market  value,  in  coin,  in  times  of  peace;  or,  in  the  case  of 
slaves,  cotton,  and  tobacco,  purchased  since  January  1st,  1862,  at  the  price  (in 
Confederate  money)  paid  therefor. 

ROBT.  M    LUSHER,  State  Collector. 
Approved. 

P.  W.  GRAY,  Agent  Treasury,  T.  M.  D.. 


CIRCULAR, 

AS    TO    PAYMENT    OF   TAXES,    AFTER    1ST    JANtJARY,    J865._ 


C.     S.    TREASURY    AGENCY,    T.     M., ) 
Marshall,     Texas,     Nov.     21,     1864.      ) 

By  Section  4,  of  the  Currency  Act,  approved  February  IT,  1864,  and 
Section  7,  of  the  Amendatory  Tax  Act,  approved  Jnne  14,  1864,  Treasury 
notes  of  the  old  issues  are  taxed  one  hundred  ppr  cent.,  (except  notes 
under  Five  dollars)  and  will  be  no  lon^-er  receivable  for  taxes  of  any 
kind.  The  tax  on  sales  for  the  qnarfer  endinpr  31st  December,  1864,  will 
not.  after  that  day.  be  received  in  notes  of  old  issues. 

All  dilis^ence  should  be  used  by  Tax  Officers ,  consistent  with  proper 
discharge  of  duty,  to  complete  both  the  assessment  and  collection  of 
taxes,  in  order  that  no  tax  payer  may  be  precluded  from  paying;  his  taxes 
in  notes  of  old  currency  at  the  rates  prescribed. 

On  and  after  the  1st  of  January  1865,  the  taxes  due  and  payable  in 
1864,  (except  soldier's  tax,  and  tax  on  coin,)  will  be  payable  in  notes  of 
new  currency,  or  in  Bonds,  or  certificates  fcr  Bonds,  issued  under  act  of 
nth  February,  1864. 

The  law  allows  the  tax  on  coin,  and  other  articles  payable  in  specie, 
to  be  paid  in  Treasury  notes  at  their  equivalent  value,  to  bo  fixed  by  the 
Commissioner  of  Taxes.  On  and  after  the  first  of  January,  this  value  is 
fixed  at  Five  dollars  in  Treasury  notos  for  one  in  specie  :  and  at  that  rate 
this  tax  will  be  received  by  Tax  Collectors,    \.*   -  <  t^    *:*..<.    i    •    .  yA  ■ 

The  tax  on  coin,  &c.,  if  not  paid  in  specie  ;  the  income  and  salary 
tax  due  on  Ist  of  January,  1865  ;  and  all  taxes  assessed  for  1865, 
including'  the  occupation  lax  due  on  the  1st  of  January,  will  be  payable 
in  notes  of  the  new  currency.  But  as  the  Covernmcnt  has  been  unable 
to  provide  these  notes  for  exchange  with  the  people  who  have  made 
deposits,  and  hold  certificates  of  Depositaries  for  exchanp^e  of  issues,  it 
is  hereby  directed  that  the  Tax  Collectors,  in  each  State  west  of  the 
Mi.apispippi,  may  receive  the  certificates  issued  by  Depositaries  in  their 
own  State,  in  payment  of  taxes,  at  the  value  in  new  notes,  and  return 
them  asa  cash. 

The  inconvenience  in  makinp"  change  cannot  be  wholly  reniriiied. 
but  \v  some  extent  it  may,  by  mnking'  Exchange  of  Certificnies,  and 
allowing;  p«»rties  holdin,£r  Certificates  for  amounts  greater  than  their  own 
taxes,  to  use  ihrm  in  payment  of  taxes  of  others. 

Tax  Collectors  will  receive  no  Certificate  issued  by  a  Depositary  in 
another  State,  and  each  Certificate  received  must  be  endorsed  by  the 
party  pa.'yinpr  it,  who  will  be  liable  for  its  genuineness. 

Depositaries  will  receive  these  Certificates  for  exchange  of  issues, 
as  casli.at  the  value  in  new  currency,  and  will  state  the  amount  irt 
receipts  given  there fbrj((.  Tbe^j^.^wn' '^'"'•tcr  the  amount  in  their  accounts, 
ttnd  TPti'.ru  the  certificates  to  the  Au<Tttwy4Kilhji  schedule,  specifying  the 
certificates  by  dates,  number,  amount,  and  Depol^itary  by  whom  issued. 
After  adjustment  by  the  Accounting  oflicers,  drafts  will^c"  s^nt  to^bal- 
ance  the  cash  account. 

P.    W,    ORAY, 

Agent    Tr€nsnv»    T,    ]»!♦ 


-V?v3 


Richmond,  i^iepi.  iu,  ieo4. 
Sir: 

Your  attention  is  directed  to  certain  errors  in  the 
•amended  tax  act  of  1863,  as  printed  in  the  digest  of  tax  laws 
published  in  pamphlet  form  by  this  o£Bce.  In  section  10,  page  9, 
the  following  words  aie  erroneously  inserted,  and  are  not  em- 
braced in  tlie  act  as  amended  and  approved  on  17th  day  of  Febru- 
ary, 1864,  to  wit :  Commencing  in  the  second  line  of  section  10, 
the  erroneous  words  are,  "after  reserving  for  "his  own  use  fifty 
bushels  of  sweet  potatoes  and  fifty  bushels  of  Irish  potatoes,  one 
hundred  bushels  of  the  corn  or  fifty  bushels  of  the  wheat  pro- 
duced in  the  present  year;"  aud  at  the  end  of  the  last  line  at  bot- 
tom of  page  9,  the  word  "  sweet,"  and  in  the  beginning  of  the 
first  line  en  page  10,  the  word  "and,"  are  erroneously  inserted, 
as  sweet  potatoes  are  not  subject  to  the  tax  in  kind  under  the  act 
as  it  now  stands.  Then  beginning  in  the  seventh  line  from  top 
■«ame  page,  the  words  'after  re:5erving  twenty  bushels  of  peas  or 
lieans,  but  not  more  than  twenty  bushels  of  both  for  his  own  uge," 
are  also  erroneously  inserted,  and  are  not  in  the  act  as  approved 
and  as  it  now  stands  on  the  statute  book. 

T.   ALLAN, 
Commissioner  of  Taxes, 


V7  t^'' 


Richmond,  September  22,  1864. 
The  last  clause  in  Article  10  of  the  Regulations  and 
additional  Instructions  issued  from  this  office  on  the  .id 
day  of  June,  1864,  is  hereby  so  modified  and  changed 
as  to  permit  the  owners  and  managers  of  slaves,  or  si.ch 
other  persons  as  may  be  responsible  for  the  tax  on  such 
slavesfto  return  them  in  the  District  where  the  tax-payer 
resides,  in  the  same  manner  that  other  personal  propeity 
may  be  returned  under  the  provisions  of  section  1/  ol 
the  Assessment  Act.  ^jj^^^^pgoN  ALLAN, 

Commissioner. 

Approved  .* 

G.  A.  TRENHOLM, 

Secretary  of  Trfasury. 


>  t-   L-- 


7t^^  >  n 


REaUL-A^TIO^S 

AND  INSTRUCTIONS  IN  REFERENCE  TO  THE  RECEIPT  OF  FOUR 
PER  CENT.  CERTIFICATES,  IN  PAYMENT  OF  THE  TAX  ON 
COIN,  MONEYS  HELD  ABROAD,  &c 

OFFICE  COMiMISSIONER  OF  TAXES, 

Richmond,  November  1, 1864- 

1.  The  Confederate  State's  District  Qourt,  having  decided  that 
*he  four  per  cent,  certificates  are  receivable  in  payment  of  the  taj; 
on  coin,' moneys  held  abroad,  bills  of  exchange  and  foreign  credits. 
District  Collectors  are  directed  to  receive  such  certificates,  T^hei-. 
tendered  in  payment  of  such  taxes,  at  the  same  rates  at  whicL 
Confederate  Treasury  Notes  are  receivable  under  the  provisions  of 
article  4  of  the  Instructions  of  22d  June,  18G4,  issued  by  this- 
office.  That  is,  for  the  tax  on  gold  coin,  at  the  rate  of  eighteeB 
dollars  of  four  per  cent,  certificates  for  one  dollar  in  gold,  and 
seventeen  dollars  in  four  per  cent,  certificates  for  one  dollar  vtk 
silver  coin,  moneys  held  abroad,  bills  of  exchange  drawn  therefor^ 
and  foreign  credits. 

2.   In  all  cases  where  four  per  cent,  certificates  have  been  ten-  \ 
dered  in  payment  of  the  above  named  taxes  and  refused  by  th*       ■J 
CoUectur,  and  the  tax  has  been  demanded  and  paid  in  currency  of 
the  new  issue,  the  party  so  paying  it  may,  at  his  option,  deposit     ^^^  J^ 

with  the  District  Collector  the  amount  in  four  per  cent,  certificates  u  f  '  ^  •■■' i^  » 
properly  assigned,  and  at  the  same  time  make  affidavit  before  som« 
ferson  competent  to  administer  oaths,  of  the  facts  in  the  case ; 
which  certificates  and  affidavit  shall  be  transmitted  by  the  District 
Collector  to  the  State  Collector  for  his  opinion  thereon.  If  the 
fiu!ts  be  established  to  the  satisfaction  of  the  State  Collector,  h*- 
shall  refund  the  amount  in  new  issue  (without  interference  with 
iHe  soldiers'  fund)  if  he  have  it,  and  if  not  he  shall  procure  tht- 
foods  ae  follows : 

The  State  Collector  ehall  endorse  each  certificate  or  some  paper 
permanently  attached  to  it,  in  the  following  manner:    "  I  certify 

that  the  within  (or  attached),  certificate  was  received  from 

in  lieu  of  so  much  tax  wrongfully  collected  from  him  in  currency 
of  tho  new  issue  and  tliat  the  same  has  been  exchanged  for  new  ■ 
issue  to  reimburse  him."     He  shall  then  present  the  certificate  or      ; 
oertificates  so  certified   to  the  Treasurer,  Assistant  Troa.'3urer  or     ' 


T 


i  Depositary  with  whom  he  is  directed  to  deposit  tax  moneys,  and  it 
/  shall  be  the  duty  of  such  Treasurer,  Assistant  Treasurer  or  De- 
positary, as  the  case  may  be,  to  receive  the  same  and  pay  to  the 
Collector  the.  amount  thereof  in  currency  of  the  new  issue,  and 
the  Collector  shall  pay  over  the  same  to  the  tax-payer,  taking  hi.-- 
receipt  therefor;  which  receipt  shall  explain  the  nature  of  the 
transaction. 

3.  When  the  tax  has  been  wrongfully  collected  in  coin,  the  ap- 
plication to  refund  and  proof  shall  be  made  and  submitted  by  ths 
District  Collector,  directly  to  the  Secretary  of  the  Treasury. 
(Signed.)    ' 

THOMPSON  ALLAN, 

Commissi&n&r  of  Taxes. 
"Approved : 

(Signed.) 

G.  A.  TRENH0LM, 
Be<y)'eta')'y  of  tJie  Ti'easury- 


TO  TAX  COLLECTORS  AND  DEPOSITARIES. 


AMENDED  REGULATIONS  IN  REGARD  TO  RECEIVING  4  PER 
CENT.  CERTIFICATES  FOR  BONDS,  IN  PAYMENT  OF  TAXES 
OF  OFFICERS  AND  SOLDIERS  ABSENT  IN  THE  MILITARY 
SERVICE. 


C,    S.    TREASURY    AGENCY,    T.     M.     D.,      ) 

Maeshaxx,     Tbxas,     January     1,     1865.  ) 

I.     Taxes  due  by  ODBcers  oi-  Soldiers  absent  fro;n  home  ia    the  Mili- 
tary service,  which  are    by  law  payable  in    Certificates    for  4  Per   Ccp' 
Bonds,  may  be   paid  by  any  holder   of   such   Certificates,  upon    affi'. 
being  made  by  the  wife  of,  or  by  any  other  person  acting  for,  such  soldi 
or  officer,  that  they  are  unable  to  pay  such  taxes  without  a  sale  of  prop 
erty.     Upon  such  affidavit  being  made  and  filed   with  them,  Tax  Collec 
tors  will  receive  such  Certificates  for  Bonds  in   payment,  upon  an  assig- 
mentijeiug  made  by  the  holder,  stating  in  substance  that  it  was  made 
payment  of    the  taxes  due  by  an  absent  officer  or  soldier. 

This   assignment  should  be  authenticated  in    the    manner   usual 
other  cases.     Depositaries  will  receive   from  Tax    Collectors  such  4  P. 
Cent.  Certificates,  so  assigned,  upon  Deposit. 

2.  Certificates  for  4  Per  Cent.  Bonds,  issued  by  Depositaries  in 
other  States,  are  by  existing  Laws  and  Regulations,  receivable  in  pay- 
ment of  taxes  in  any  State  where  the  taxes  are  due  and  payable  ;  bat 
Certificates  fur  Exchange  of  Issue^,  are  receivable  in  payment  of  taxes, 
onljf  in  the  State  where  issued. 

P.     W.     GR^  Y,     * 

Agent    Treasury,    T.  M.  D. 


I 


HoUinger  Corp. 
pH8.5 


